Retained earnings breakpoint
Retained earnings breakpoint (hereinafter, the Indicator) is the indicator that the breakpoint for retained earnings is reached.
Definitions
According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),
- Retained earnings breakpoint. The amount of capital raised beyond which new common stock must be issued.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
